煤炭税费征管系统建设模式分析

Analysis of construction model of coal tax collection system

对于目前煤炭税费征管系统建设的3种主要模式,即捆绑式税费征管模式、计量站式税费征管模式和源头式税费征管模式的定义、处理流程、适用情况及特点进行了分析,并从适用范围、投资成本、建设效果等方面对3种模式进行了对比,指出煤炭税费征管系统的建设需综合考虑煤矿当地的地理环境、道路因素、投资估算、预期效果等因素,选择合适的税费征管模式。

Three major construction models of coal tax collection system were analyzed including bundled type,metering station type and source type from views of definition,processing,applicability and feature,and compared from applicability scope,investment cost and construction effect.A viewpoint was proposed that constructing coal tax collection system needed suitable tax collection model on the basis of comprehensive analysis about geographical environment,roadway condition,investment budge,expectant effect,etc.